15-2-4. Accrual of cause of action on open account.
In an action brought to recover a balance due upon a mutual, open, and current account where there have been reciprocal demands between the parties, the cause of action shall be deemed to have accrued from the time of the last item proved in the account on either side.
Source: SDC 1939 & Supp 1960, §33.0236.